Abstract: The Role of Accounting in Socio-Ecological Accountability. This study aims to understand the role of accounting in presenting triple bottom line information. The method used is a reflection on the ethical theory of Aristotle's primacy. This study shows that the company is committed to carrying out socio-ecological responsibilities and implements the triple bottom line strategy for business sustainability. To meet these objectives, the companies report triple bottom-line responsibilities in financial statements. This is based on management awareness, not just fulfilling normative obligations. From the perspective of Aristotle's primacy ethics, the company upholds the qualities of good, noble, quality, and valuable.

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